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2013 (12) TMI 104 - CESTAT KOLKATAService Tax demand - Penalty under Section 78 - Notification No. 8/2005-ST dated-01/03/2005 - Business Auxiliary Services - Held that:- It is the asserted case of the petitioner; and the assertation is not controverted by Revenue that the petitioner was a mere provider of anti-corrosion treatment. If the petitioner was providing the anti-corrosion treatment for its own material, there would be no question of a taxable service having been provided, since service to oneself is not a taxable service. The fundamental premise of the proceedings is that the petitioner was providing the anti-corrosion service to another by way of BAS. The goods processed by the petitioner are received from, processed and then handed over to the client another and the later manufactures excisable goods. The benefits of Notification No. 8/2005-ST would therefore, clearly and squarely apply - Prima facie case in favour of the petitioner - Stay granted.
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